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The collapse in the US of Enron and Worldcom, together with their auditors, Arthur Andersen, has focused the public spotlight on the company audit and made it a highly controversial aspect of the accountant's work. In Britain, the recent legal action by Equitable Life against Ernst and Young is only the latest in a long line of scandals at BCCI, Maxwell, and the Barings bank, among many others. "A History of Auditing" for the first time lifts the lid off the work of the auditors, and details how historically they have got themselves into the present situation.The book draws on new evidence generated by a postal questionnaire and oral history among auditors both past and present, together with an analysis of company reports and exhaustive use of contemporary textbooks and articles, making frequent frequent comparisons with American practice. The resulting history traces the evolution of the auditing process from its leisurely Victorian beginnings where armies of clerks checked and ticked everything in their client's books, to the transformation in the 1960s when, with the growing scale of clients auditing became more a matter of checking a client's systems rather than the records themselves. The changes in the 1980s are also documented when because of the growing pressure on audit fees from clients meeting the threat of global competition, auditors began to put their faith in such nebulous techniques as risk assessment. Alongside all these changes auditors also had to cope with the advent of computerization which robbed them of the audit trail.This comprehensive history will be a useful reference tool for accounting, business and economic historians and will also be an enlightening read for all those with an interest in auditing procedures.

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This book proposes a Throughput Model that draws from computer science, economic and psychology literatures to model perceptual and judgmental processes whereby biometrics might be used to reduce risks to a company's internal control. The book also discusses challenges in employing biometric technology and pinpoints avenues for future research. Biometrics is the examination of measurable biological characteristics. In organizational security, biometrics refers to tools that rely on measurable physical and behavioral characteristics that can be automatically checked. The Throughput Modeling process enables organizations to employ trust systems in assisting transactions that are motivated by ethical considerations. Auditing systems are by far based on trust. Concepts of ethics and trust are aided by the employment of biometrics technology, which enhances the transactions between individuals and organizations in an internal control environment. Issues pertaining to sustainability are also examined with the assistance of the Throughput Model.
Finally, this book examines the potential use of an internal control biometrics system to lessen threats to identification and verification procedures. This book proposes an "Throughput Model framework" that considers both exposure and information risks as fundamental factors in classifying applications and organizational processes that might be candidates for the type of internal control biometrics system that biometrics can offer.

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Written for Teens-by a Teen! Teen actors, you know how hard it is to find the perfect audition monologue. There are plenty of monologue books out there, but most of them are written for adults-and it can be hard for teens to relate to the adult scenarios. If you're uncomfortable and having a hard time being yourself, your performance is sure to suffer. AUDition Monologues for Teens is written especially for teenagers. It contains original monologues about realistic situations that teenagers can relate to. Some of the monologues deal with serious topics like pregnancy, suicide, and abuse-and some are comedic pieces about braces, babysitting, and driving. There are dozens to choose from. Add your own personality and you'll have the perfect monologue...written just for you!